Non liquidating Stocking dating

Posted by / 18-Nov-2019 17:44

An investor that is long a stock may decide to sell some or all of the shares held in his portfolio for cash.Liquidating an asset is carried out when an investor or portfolio manager needs the cash to re-allocate funds or re-balance the portfolio.

Tothe extent that a distribution by a corporation is not covered by currentor post-1913 earnings and profits, however, it is treated by§ 301(c)(2) as a return of capital to the shareholder, to be appliedagainst and in reduction of the adjusted basis of his stock.This mainly occurs during voluntary liquidations of solvent corporations.Under the Internal Revenue Code of 1954, the corporation is aseparate taxable entity, so that corporate income is taxed to thecorporation and dividends paid by the corporation are taxable to theshareholders.The distribution may have no tax effect, or it may trigger corporate-level capital gain and/or ordinary income. The corporate-level tax consequences of a nonliquidating corporate distribution depend on whether the distribution consists of cash or property (other than cash). The form breaks total distributions down into taxable and nontaxable categories.

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The framework for the taxation of corporate distributionsis provided by Sections 301 (a), 301 (c), and 316 of the Code.

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